Internal Audit
3. Internal audit - control activities carried out within the audited entity by its department - the internal audit service. The functions of the internal audit service include monitoring the adequacy and effectiveness of the internal control system
Source: Government Decree of the Russian Federation dated 23.09.2002 No. 696 (as amended on 22.12.2011) "On Approval of Federal Rules (Standards) of Audit Activities"
"Internal audit is an independent service engaged in objective evaluation and advisory activities aimed at creating added value and improving the operations of the organization. It helps the organization achieve its objectives by introducing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes."
Source: of the Central Bank of Russia dated 13.05.2002 No. 59-T "On Recommendations of the Basel Committee on Banking Supervision"
Морфология
Род
Понятие «аудит внутренний» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | аудита внутреннего | аудитов внутренних |
| Д | аудиту внутреннему | аудитам внутренним |
| В | аудит внутренний | аудиты внутренние |
| Т | аудитом внутренним | аудитами внутренними |
| П | аудите внутреннем | аудитах внутренних |